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Notice: Control goods, tobacco products and alcohols are excluded in the following provisions.

Duty exemptions:

When the articles carried by each passenger comply to the duty exemptions, the passenger can bypass declaration via the green (nothing to declare) channel.

(a) Used personal articles, which is in rational quantities and types and is held or acquired by the passenger while his/her being abroad, shall be exempted from duty if the unit price of which is less than NT$10,000.

(b) Other personal or household articles not complying the foregoing provision are likewise duty exempt if the aggregate value of which is not exceeding NT$20,000, except for the following situations:

(1) Articles carried apparently for business or commercial purpose. (please see the topic "Business and commercial goods")
(2) Articles carried by the passenger who frequently travels in and out of the country and has prior customs violation record.

Declaration, taxation and permission of importation.

If has doubts about dutiable articles, please consult the customs at the red (goods to declare/customs service) channel where we will be at your service.

(a) Taxes shall be levied on the personal effects in excess of exemption pursuant to the duty rates provided in the Customs Import Tariff Regulations following an honest declaration via the Red (Goods to Declare) Channel.

(b) Import permit could be waived for customs clearance if the aggregate value of dutiable articles is less than US$ 20,000. Otherwise, an import permit issued by the Bureau of Foreign Trade (BOFT) is required for customs to release on-site.

(c) Taxes notification will be issued on-site under the passenger name following an honest declaration. The passenger could pay the taxes in cash or use his/her own credit card at site immediately.

Business or commercial goods.

(a) Samples less than NT$12,000 in aggregate value are free of duty pursuant to the Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples and might be released on-site. However, in the case of samples over NT$ 12,000 in aggregate value, such samples shall be levied following submission of a general cargo declaration pursuant the Customs Act (see one-stop clearance).

(b) Other goods carried for a corporation or a manufacturing establishment must be declared upon arrival and should be submitted a general cargo declaration under the name of the corporation or the manufacturing establishment, the actual taxpayer, via one-stop clearance as well.


In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.
Content Maintainers: General Affairs Section, Inspection Division
TEL:+886-3-3982293

  • Date:2020-05-12
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